In all cases of delinquent taxes paid subsequent to June first, one thousand nine hundred and thirty-five and on, or before, November first, one thousand nine hundred and thirty-six, where the payments were or are made and accepted on the basis of the allowance to the taxpayer of penalties, interest and costs, or on the basis of the allowance of any of them, such allowance or allowances shall stand valid in all respects and shall be so viewed on the audit of the accounts of the tax collector.